The objectives of this research are I) to know the differences of cost activities in group of custc;,mer at PT. Asuransi Astra Buana Palembang 2) to analyze profit that is gotten by this firm from each customers, and 3) to know which kind of customer that gives the highest profit for the firm. Research finding has shown that during period of years 2004-2006, customer which gives the highest pro…
The fixed asset recording process is an important part of a company's accounting system that aims to ensure that fixed assets are recorded accurately, in accordance with applicable accounting standards. Fixed assets, such as land, buildings, vehicles, and equipment, have a useful life of more than one year and provide long-term economic benefits to the company. This study aims to analyze the fi…
This study examines the influence of the effective tax rate, intangible assets, and foreign ownership on transfer pricing, with Islamic corporate governance acting as a moderating variable. A quantitative approach was adopted to analyse secondary data and identify 19 companies that have consistently been listed on the Indonesia Islamic Stock Index between 2021 and 2024. Purposive sampling was u…
Opini audit dengan asumsi going concern adalah opini yang dimodifikasi, dimana auditor meragukan kemampuan perusahaan untuk terus beroperasi. Penelitian ini bertujuan untuk mengkaji pengaruh kesulitan keuangan, rencana manajemen, dan kualitas audit terhadap opini audit dengan asumsi going concern, serta peran rencana manajemen dalam memoderasi pengaruh kesulitan keuangan terhadap opini audit de…
This study aims to analyze the influence of the board of directors, board of commissioners, sharia supervisory board, and profitability on the disclosure of Islamic social reporting (ISR). The data used in this study are annual reports and sustainability reports of companies listed in the Financial Services Authority (OJK). The population of this study is Islamic banks during the period 2016-20…
This study aims to determine the influence of budgetary participation on managerial performance with organizational commitment as a moderating variable at Siti Khadijah Islamic Hospital, Palembang, South Sumatra. Data were collected through a questionnaire from 42 respondents who are managers or department heads at Siti Khadijah Islamic Hospital, Palembang, South Sumatra. This study is quantita…
This study aims to compare the financial performance of companies before and during the Covid-19 pandemic. The research object is general insurance companies listed on the BEI from 2016 to 2023. The sample size consists of 8 companies with a total of 64 observation data. Financial performance is measured using solvency ratio, underwriting ratio, claims ratio, investment return ratio, liquidity …
This research aims to provide empirical evidence on the influence of managerial ownership, growth opportunities, financial distress, and leverage on accounting conservatism. The sample used in this study is transportation and logistics companies that have been consistently listed on the Indonesia Stock Exchange (IDX) during the period 2018-2022. This research is quantitative research using seco…
The aim of measuring environmental performance is to determine the effectiveness of the company's environmental management strategy. The balanced scorecard (BSC) method was modified into a sustainability balanced scorecard (SBSC) by adding environmental indicators to the four BSC perspectives to obtain environmental performance information. This research includes quantitative descriptive resear…
Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pengaruh return on asset (ROA), return on equity (ROE) dan earning per share (EPS) terhadap nilai perusahaan pada perusahaan jasa subsektor properties and real estate yang terdaftar di Bursa Efek Indonesia periode 2020 – 2022. Penelitian ini merupakan penelitian kuantitatif dengan menggunakan data sekunder. Penelitian ini menggu…
This study aims to examine the effect of management accounting system, management control system and enviromental uncertainty on managerial performance at PT. Kosindo Supratama. The sample in this study was 52 people, using the method purposive sampling. The data collection technique is to go directly to respondents to submit and recollect questionnaires. Data analysis in this study used descri…
This study aims to examine the effect of applying reward and punishment on decisionsin carrying out creative accounting practicesat the Financial Administration Division of PT PUSRI Palembang. The research sample was 85 people, with the sampling method using a saturated sample. Data collection technique(direct distribution method), namely directly visiting respondents to submit and re-collect t…
This study aims to determine the effect of financial and non-financial factors on earnings management. The financial factors used are financial distress and free cash flow, while the non-financial factors are employee diff. Research data was collected from the financial statements of companies in the transportation, infrastructure, and hotel, restaurant and tourism sub-sectors listed on the Ind…
This study aims to examine the effect of enterprise risk management, profitability and leverage on firm value. The population on this study was LQ45 index companies that listed on Indonesia Stocks Exchange and the samples on this study was 100 from 20 companies that included in LQ45 index shares in 5 years from 2018-2022. The samples were taken by using purposive sampling method. Type of data u…